The following information is taken from the accounting records of four different companies. Provide the missing amounts. Assume there are no indirect materials used in the companys finished product.

		Company 1		Company 2		Company 3		Company 4
Direct Materials Inventory, beginning		$15,400		$		$6,000		$165,300
Purchases of direct materials				86,400		52,600		258,800
Total direct materials available for use		394,600		111,600
Direct Materials Inventory, ending		26,700						59,350
Direct materials used in production				90,800
Direct labor		212,700				25,500		299,100
Total manufacturing overhead		255,400		107,300		64,300
Total manufacturing cost				233,800		138,300		927,050
Beginning Work in Process Inventory				162,500		39,000
Ending Work in Process Inventory		49,000		35,600				83,050
Cost of goods manufactured		817,400				104,450		985,500
Finished Goods Inventory, beginning		35,100						25,000
Cost of goods available for sale				423,000		140,050
Finished Goods Inventory, ending				12,100				50,900
Cost of Goods Sold		797,400				108,400